Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences
Over the last decade, the joint provision of audit and non-audit services has been criticized for compromising auditor independence and affecting audit quality. Since 2005, the SEC has enacted rules restricting the types of non-audit services audit firms can provide clients. While most non-audit ser...
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| Format: | Article |
| Language: | English |
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JAI Press
2019
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| Online Access: | View Fulltext in Publisher |